1984 (6) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER The captioned appeal was initially filed as a Revision Application before the Central Government which, in terms of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal presented before it. 2. In response to the notice of hearing, the appellants sent a letter dated 26th May, 1984 stating that they woul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....clearance of the goods on payment of the duty assessed, the appellants claimed that the correct assessment was under Heading No. 87.04/06 (2) and that the differential amount of duty was refundable to them. The claim was rejected by the Assistant Collector. The matter was pursued in appeal but without success. 4. In the Revision Application (the appeal before us), it is stated that the imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellate Collector relied upon the Note in Section XVII (Supra) and stated that even though the goods were identifiable parts of vehicle, they were excluded from the purview of Section XVII. The correct assessment was according to the material of which goods were made. He further observed that the packings, rings and seals can be covered by the expression "Joints, Gaskets, Washers and the like"....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....msp;X                    X The present goods are packings, rings and seals which are akin to joints, washers and the like in so far as their function is concerned. The appellants have contended that this by itself would not mean that the goods would be classifiable under Heading No. 39.07. They a....